NEUMER: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
NEUMER
Largest movements
- Tangible fixed assets +€45,731
up €45,731 (+128.7%), from €35,543 to €81,274
of which Furniture and vehicles: +€49,120
- Cash +€39,695
up €39,695 (+22.2%), from €178,866 to €218,561
mainly Other debts (+€53,329) and Net result for the year (+€44,806)
- Other debts +€53,329
up €53,329 (+3203.7%), from €1,665 to €54,993
- Debts after one year +€34,533
new in 2025: €34,533
- Reserves -€11,722
down €11,722 (-5.5%), from €214,800 to €203,078
of which Distributable reserves: -€9,862
- Current portion of long-term debt +€8,413
new in 2025: €8,413
- Gross operating margin -€13,429
down €13,429 (-15.0%), from €89,444 to €76,015
- Depreciation +€4,855
up €4,855 (+65.2%), from €7,450 to €12,304
- Taxes -€3,858
down €3,858 (-17.1%), from €22,501 to €18,643
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €231,077 | €317,144 | +€86,067 | +37.2% |
| Fixed assets | 21/28 | €41,773 | €86,054 | +€44,281 | +106.0% |
| Intangible fixed assets | 21 | €6,231 | €4,780 | -€1,451 | -23.3% |
| Tangible fixed assets | 22/27 | €35,543 | €81,274 | +€45,731 | +128.7% |
| Plant, machinery and equipment | 23 | €9,322 | €9,315 | -€7 | -0.1% |
| Furniture and vehicles | 24 | €1,114 | €50,234 | +€49,120 | +4410.7% |
| Other tangible fixed assets | 26 | €25,107 | €21,725 | -€3,382 | -13.5% |
| Current assets | 29/58 | €189,304 | €231,090 | +€41,786 | +22.1% |
| Amounts receivable within one year | 40/41 | €4,903 | €6,988 | +€2,085 | +42.5% |
| Trade receivables | 40 | €4,903 | €6,988 | +€2,085 | +42.5% |
| Cash at bank and in hand | 54/58 | €178,866 | €218,561 | +€39,695 | +22.2% |
| Deferred charges and accrued income | 490/1 | €5,535 | €5,541 | +€6 | +0.1% |
| Total equity and liabilities | 10/49 | €231,077 | €317,144 | +€86,067 | +37.2% |
| Equity | 10/15 | €221,000 | €209,278 | -€11,722 | -5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €214,800 | €203,078 | -€11,722 | -5.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €212,940 | €203,078 | -€9,862 | -4.6% |
| Amounts payable | 17/49 | €10,077 | €107,866 | +€97,789 | +970.4% |
| Amounts payable after more than one year | 17 | - | €34,533 | +€34,533 | |
| Financial debts | 170/4 | - | €34,533 | +€34,533 | |
| Amounts payable within one year | 42/48 | €9,607 | €73,333 | +€63,726 | +663.3% |
| Current portion of amounts payable after more than one year | 42 | - | €8,413 | +€8,413 | |
| Trade debts | 44 | €3,431 | €4,332 | +€901 | +26.3% |
| Suppliers | 440/4 | €3,431 | €4,332 | +€901 | +26.3% |
| Taxes, remuneration and social security | 45 | €4,512 | €5,595 | +€1,083 | +24.0% |
| Taxes | 450/3 | €4,512 | €5,595 | +€1,083 | +24.0% |
| Other amounts payable | 47/48 | €1,665 | €54,993 | +€53,329 | +3203.7% |
| Accrued charges and deferred income | 492/3 | €470 | - | -€470 | |
| Remuneration, social security and pensions | 62 | €246 | - | -€246 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,450 | €12,304 | +€4,855 | +65.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €89,444 | €76,015 | -€13,429 | -15.0% |
| Operating profit (loss) | 9901 | €81,361 | €63,311 | -€18,050 | -22.2% |
| Financial income | 75/76B | €475 | €1,005 | +€530 | +111.4% |
| Recurring financial income | 75 | €475 | €1,005 | +€530 | +111.4% |
| Financial charges | 65/66B | €419 | €868 | +€448 | +107.0% |
| Recurring financial charges | 65 | €419 | €868 | +€448 | +107.0% |
| Profit (loss) for the period before taxes | 9903 | €81,418 | €63,449 | -€17,969 | -22.1% |
| Income taxes | 67/77 | €22,501 | €18,643 | -€3,858 | -17.1% |
| Profit (loss) for the period | 9904 | €58,916 | €44,806 | -€14,111 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,916 | €44,806 | -€14,111 | -24.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.